Saver's match

(a) In general Subsection (c) of section 6433 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Identification requirement (A) In general An individual shall not be treated as an eligible individual unless the individual includes such individual's social security number on the return of tax for the taxable year. (B) Social security number defined For purposes of this subsection, the term social security number has the meaning given such term in section 24(h)(7).. (b) Penalty Section 6663A of the Internal Revenue Code of 1986, as added and amended by this Act, is further amended by inserting, or of a matching contribution under section 6433, after 32. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.